The permission is named as PermissionsViewEncryptedData

You can find out the PermissionSet name by running this query

SELECT ID,NAME, PermissionsViewEncryptedData FROM PermissionSet WHERE PermissionsViewEncryptedData=TRUE

Also Same Applies for Profile

SELECT ID,NAME, PermissionsViewEncryptedData FROM PROFILE WHERE PermissionsViewEncryptedData=TRUE

UPDATE: BASED on your Comments

You can do that by Querying PermissionSetAssignment, PermissionSetAssignment is the Junction between User and the PermissionSet.

SELECT ID, PermissionSet.Name, PermissionSet.PermissionsViewEncryptedData  FROM PermissionSetAssignment WHERE AssigneeId='005UserId' AND  PermissionSet.PermissionsViewEncryptedData =TRUE

The permission is named as PermissionsViewEncryptedData

You can find out the PermissionSet name by running this query

SELECT ID,NAME, PermissionsViewEncryptedData FROM PermissionSet WHERE PermissionsViewEncryptedData=TRUE

Also Same Applies for Profile

SELECT ID,NAME, PermissionsViewEncryptedData FROM PROFILE WHERE PermissionsViewEncryptedData=TRUE

UPDATE: Based on your Comments

You can do that by Querying PermissionSetAssignment, PermissionSetAssignment is the Junction between User and the PermissionSet.

SELECT ID, PermissionSet.Name, PermissionSet.PermissionsViewEncryptedData  FROM PermissionSetAssignment WHERE AssigneeId='005UserId' AND  PermissionSet.PermissionsViewEncryptedData =TRUE

The permission is named as PermissionsViewEncryptedData

You can find out the PermissionSet name by running this query

SELECT ID,NAME, PermissionsViewEncryptedData FROM PermissionSet WHERE PermissionsViewEncryptedData=TRUE

Also Same Applies for Profile

SELECT ID,NAME, PermissionsViewEncryptedData FROM PROFILE WHERE PermissionsViewEncryptedData=TRUE

The permission is named as PermissionsViewEncryptedData

You can find out the PermissionSet name by running this query

SELECT ID,NAME, PermissionsViewEncryptedData FROM PermissionSet WHERE PermissionsViewEncryptedData=TRUE

Also Same Applies for Profile

SELECT ID,NAME, PermissionsViewEncryptedData FROM PROFILE WHERE PermissionsViewEncryptedData=TRUE

UPDATE: BASED on your Comments

You can do that by Querying PermissionSetAssignment, PermissionSetAssignment is the Junction between User and the PermissionSet.

SELECT ID, PermissionSet.Name, PermissionSet.PermissionsViewEncryptedData  FROM PermissionSetAssignment WHERE AssigneeId='005UserId' AND  PermissionSet.PermissionsViewEncryptedData =TRUE